In light of this, attention should be paid to tax reform as part of a comprehensive economic reform program. Therefore, the research started from the problem of the weak efficiency of the tax reform process in the General Authority for Taxation, as well as the need to know the addition of new taxes or increase taxes.The research aims study the relative importance of each disabled person, whether organizational, human, financial, legislative or technical. The research led to a number of conclusions, the most important of which were that the financial obstacles occupy the highest importance of the other obstacles and for the success of the tax reform, the material resources must be provided in order to provide the n

Background: The present in-vitro study was undertaken to evaluate and compare fracture resistance of weakened endodontically treated premolars with class II MOD cavities restored with different bulk fill composite restorations (EverX posterior, Alert, Tetric EvoCeram Bulk Fill, and SDR). The type and mode of fracture were also assessed for all the experimental groups. Materials and Method: Forty-eight human adult maxillary premolar teeth were selected for this study. Standardized extensive class II MOD cavities with endodontic treatment were prepared for all teeth, except those that were saved as intact control. The teeth were divided into six groups of eight teeth each (n=8): (Group 1) intact control group, (Group 2) unrestored teeth with

Recently, women's rape has been a pervasive problem in the Iraqi society. Thus, it has become necessary to consider the role of language and its influence on the common beliefs and opinions about rape in the Iraqi society. Thus, taking into consideration the critical role of language and its impact on the perception of human reality and the social development based on people's beliefs and principles of life has become highly indispensable. Therefore. The aim of this article is to address this problem critically from legislation and social norms in NGOs' reports (2015; 2019) with reference to some provisions from the Iraqi Panel Code (1969; 2010). Therefore, the researchers examine the discursive strategies and ideological viewpoints in t

Background: Several risk managem-ent standards had been developed including the Project Management Institute, the National Institute of Standards and Technology, actuarial societies, and ISO standards.

Objective: The study aimed at evaluating risk management among managers of model and ordinary primary health care centers in Baghdad City and comparing the risk management among these centers.

Methods: A descriptive comparative des

Many international companies have branches or agencies in Iraq and have large market shares, and this has contributed to the increase in the import of these companies' products. This process created an additional problem of handling a large number of expired or defective products. There are many methods that contribute significantly to reducing these problems. The most prominent of these is the activation of reverse logistics options in Iraq by international and local companies. This research aims to conduct a survey of the reverse logistics options approved by some local and international companies and compare between them. This paper found that Amaron, Hitachi, Apple, Samsung and Huawei have limited options for reverse logistics and that

Background: Leishmaniasis is important public
health problem owing to its impact on morbidity
and mortality and difficulties in application of
effective control measures.
Objective: The aim of the study is to evaluate the
using of impregnate bed nets in the control of
leishmaniasis.
Methods: The study was conducted throughout
the years 2004 and 2005, in Diala Governorate
(about 60km north-east Baghdad). This is the first
study in Iraq for evaluation of the impregnated bed
net in control of leishmaniasis. Two villages were
selected to achieve this aim. The nets were
distributed for the first village to be used by their
population. The second village was served as
control.

Results: The

This research aims to clarify the role of Information Technology Competency (ITC) with dimensions' (IT Usage, IT Knowledge, and IT Operations) as an independent variable in the activation of Human Resources Management Practices (HRM Practices) as a dependent variable with dimensions' (Training and Development, Recruitment, Job Design, and Performance appraisal). Based on this, the correlation and effect relationships between the independent and dependent variables are determined by formulating two main hypotheses. There are a significant relationship and effect of IT competency with HRM practices within the dimensions. Furthermore, the scope and population of this research are the Informatics and Communications P

Background: Dialysis is in common use to treat patients
with end stage renal failure .However longstanding dialysis
harboring some cellular changes in various body fluids.
This study was conducted in order to detect these changes
in urine.
Objective: The study was conducted to detect cellular
changes in urine of patients with longstanding dialysis.
Method: Fifty-three urine samples were examined
cytologically obtained from patients with longstanding
dialysis during 6 months period. Freshly voided midstream
urine samples were taken . Samples were centrifuged and 2
to 3 drops of sediments were smeared on 2 glass slides and
fixed in 95% ethyl alcohol then stained with Hand E stain
to be evaluated.
R

Background: Laparoscopic surgery for
appendicitis is now a well established and
advanced method of performing general surgical
procedures.
Objectives: To compare the outcome of
laparoscopic and open appendectomies in terms
of operative time, analgesic requirement,
postoperative complications, hospital stay, return
to normal activity and condition of scar.
Methods: This prospective study was carried
out from 1stMay 2008-1st January 2010, involving
110 patients (45 male and 65 female) with
features suggestive of acute appendicitis were
divided into 45 patients laparoscopic
appendectomy (LA) group and 65 patients open
appendectomy (OA) group, after taking informed
consent. LA was done with the

Background: Zinc is involved in a variety of
metabolic processes and it has a well known
antioxidant activity, so the measurement of its serum
level can have a special value in several diseases.
Objectives: The study is designed to determine the
serum zinc level in heart failure patients and to
compare it with that of healthy individuals and to
study the significance of the results obtained.
Methods: Atomic absorption spectrometer
technique was used to determine serum zinc level in
fifty heart failure patients and fifty healthy individuals
who were age and sex matched.
Results: The mean serum zinc level in healthy
individuals was about 45.5% greater than that of heart
failure patients. This diffe